Research classified by Journal of Economic Literature (JEL) codes

2006

• Vuslat Us, 2006, "Integrating the Informal Sector into the Formal Economy: Some Policy Implications," Sosyoekonomi Journal, Sosyoekonomi Society, issue 2006-1.
• Justina A.V. Fischer & Benno Torgler, 2006, "Does Envy Destroy Social Fundamentals? The Impact of Relative Income Position on Social Capital," University of St. Gallen Department of Economics working paper series 2006, Department of Economics, University of St. Gallen, number 2006-04, Jan.
• Manfred Gärtner, 2006, "Die Primärinzidenz von Bankgeheimnis und Verrechnungssteuer in den Kantonen der Schweiz," University of St. Gallen Department of Economics working paper series 2006, Department of Economics, University of St. Gallen, number 2006-20, Sep.
• Edward Christie & Mario Holzner, 2006, "What Explains Tax Evasion? An Empirical Assessment based on European Data," wiiw Working Papers, The Vienna Institute for International Economic Studies, wiiw, number 40, Jun.
• Ralph-C. Bayer, 2006, "Finding Out Who The Crooks Are — Tax Evasion With Sequential Auditing," The Singapore Economic Review (SER), World Scientific Publishing Co. Pte. Ltd., volume 51, issue 02, pages 195-227, DOI: 10.1142/S0217590806002305.
• Schöbel, Enrico, 2006, "The German Federal Court of Audit's observations of and comments on tax administration and tax compliance," Discussion Papers, University of Erfurt, Faculty of Economics, Law and Social Sciences, number 2006,002E.
• Büttner, Thiess & Overesch, Michael & Schreiber, Ulrich & Wamser, Georg, 2006, "Taxation and capital structure choice: evidence from a panel of German multinationals," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 06-067.
• Schreiber, Ulrich & Overesch, Michael & Büttner, Thiess & Wamser, Georg, 2006, "The Impact of Thin-Capitalization Rules on Multinationals? Financing and Investment Decisions," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 06-068.
• Overesch, Michael & Wamser, Georg, 2006, "German inbound investment, corporate tax planning, and thin-capitalization rules: a difference-in-differences approach," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 06-075.
• Overesch, Michael, 2006, "Transfer pricing of intrafirm sales as a profit shifting channel: evidence from German firm data," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 06-084.
• Lars P. Feld & Bruno S. Frey, 2006, "Tax Evasion in Switzerland: The Roles of Deterrence and Tax Morale," IEW - Working Papers, Institute for Empirical Research in Economics - University of Zurich, number 284, Apr.
• Bruno S. Frey & Benno Torgler, 2006, "Tax Morale and Conditional Cooperation," IEW - Working Papers, Institute for Empirical Research in Economics - University of Zurich, number 286, Apr.
• Lars P. Feld & Bruno S. Frey, 2006, "Tax Compliance as the Result of a Psychological Tax Contract: The Role of Incentives and Responsive Regulation," IEW - Working Papers, Institute for Empirical Research in Economics - University of Zurich, number 287, Apr.
• Ralph-C Bayer & Julia Kupzowa, 2006, "Corporate Tax Evasion and Extortionist Governments," Adelaide Economics Working Papers, Adelaide University, School of Economics, number 2006-08.
• Besim, Mustafa & Jenkins, Glenn P., 2006, "Informal but not Insignificant: Unregistered Workers in North Cyprus," Queen's Economics Department Working Papers, Queen's University - Department of Economics, number 273534, Apr, DOI: 10.22004/ag.econ.273534.
• Jenkins, Glenn P. & Jenkins, Hatice & Kuo, Chun-Yan, 2006, "Is The Value Added Tax Naturally Progressive?," Queen's Economics Department Working Papers, Queen's University - Department of Economics, number 273535, Apr, DOI: 10.22004/ag.econ.273535.
• Ioan DOBRA, 2006, "Financial Control And Tax Control On Suspect Transactions," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 2, issue 8, pages 1-25.
• Joshua S. Gans & Andrew Leigh, 2006, "Did the Death of Australian Inheritance Taxes Affect Deaths?," CEPR Discussion Papers, Centre for Economic Policy Research, Research School of Economics, Australian National University, number 530, Aug.
• Konstantin Pashev, 2006, "VAT Frauds and the Challenges to Bulgarian Tax Policy and Administration in Enlarged Europe," Economic Thought journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 1, pages 57-80.
• Carlos A. Arango & Martha Misas & Enrique López, 2006, "Economía subterránea en Colombia 1976-2003: una medición a partir de la demanda de efectivo," Revista ESPE - Ensayos sobre Política Económica, Banco de la Republica de Colombia, volume 24, issue 50, pages 154-211, June, DOI: 10.32468/Espe.5004.
• Anson Jose & Cadot Olivier & Olarreaga Marcelo, 2006, "Tariff Evasion and Customs Corruption: Does Pre-Shipment Inspection Help?," The B.E. Journal of Economic Analysis & Policy, De Gruyter, volume 5, issue 1, pages 1-26, DOI: 10.2202/1538-0645.1600.
• Daron Acemoglu & Davide Ticchi & Andrea Vindigni, 2006, "Emergence and Persistence of Inefficient States," Carlo Alberto Notebooks, Collegio Carlo Alberto, number 34.
• Daron Agemoglu & Davide Ticchi & Andrea Vindigni, 2006, "Emergence and Persistence of Inefficient States," LABORatorio R. Revelli Working Papers Series, LABORatorio R. Revelli, Centre for Employment Studies, number 54.
• Frey, Bruno S. & Torgler, Benno, 2006, "Tax Morale and Conditional Cooperation," Berkeley Olin Program in Law & Economics, Working Paper Series, Berkeley Olin Program in Law & Economics, number qt3rd3f982, Dec.
• Torgler, Benno & Schneider, Friedrich G., 2006, "What Shapes Attitudes Toward Paying Taxes? Evidence from Multicultural European Countries," Berkeley Olin Program in Law & Economics, Working Paper Series, Berkeley Olin Program in Law & Economics, number qt5q14k3wr, Dec.
• Mariano Bosch, 2006, "Job Creation and Job Destruction in the Presence of Informal Labour Markets," CEP Discussion Papers, Centre for Economic Performance, LSE, number dp0761, Nov.
• Miguel Sanchez, 2006, "Anti-evasion auditing policy in thepresence of common income shocks," STICERD - Distributional Analysis Research Programme Papers, Suntory and Toyota International Centres for Economics and Related Disciplines, LSE, number 80, Feb.
• Justina A.V. Fischer & Benno Torgler, 2006, "Does Envy Destroy Social Fundamentals? The Impact Of Relative Income Position On Social Capital," STICERD - Development Economics Papers - From 2008 this series has been superseded by Economic Organisation and Public Policy Discussion Papers, Suntory and Toyota International Centres for Economics and Related Disciplines, LSE, number 46, Feb.
• Laszlo Goerke, 2006, "Bureaucratic Corruption and Profit Tax Evasion," CESifo Working Paper Series, CESifo, number 1666.
• Per Engström & Bertil Holmlund, 2006, "Tax Evasion and Self-Employment in a High-Tax Country: Evidence from Sweden," CESifo Working Paper Series, CESifo, number 1736.
• Michael Overesch & Georg Wamser, 2006, "German Inbound Investment, Corporate Tax Planning, and Thin-Capitalization Rules - A Difference-in-Differences Approach," ifo Working Paper Series, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, number 37.
• Herbert J. Schuetze, 2006, "Income splitting among the self-employed," Canadian Journal of Economics, Canadian Economics Association, volume 39, issue 4, pages 1195-1220, November.
• Carlos A. Arango & Martha Misas & Enrique L�pez, 2006, "Economía subterránea en Colombia 1976-2003: una medición a partir de la demanda de efectivo," Revista ESPE - Ensayos Sobre Política Económica, Banco de la República, volume 24, issue 50, pages 154-211, DOI: 10.32468/Espe.5004.
• Mauricio Cárdenas & Valerie Mercer-Blackman, 2006, "Análisis del sistema tributario colombiano y su impacto sobre la competitividad," Cuadernos de Fedesarrollo, Fedesarrollo, number 12710, Jun.
• Campos, Nauro & Horváth, Roman, 2006, "Reform Redux: Measurement, Determinants and Reversals," CEPR Discussion Papers, Centre for Economic Policy Research, number 5673, Jun.
• Campos, Nauro & Giovannoni, Francesco, 2006, "Lobbying, Corruption and Political Influence," CEPR Discussion Papers, Centre for Economic Policy Research, number 5886, Oct.
• Auriol, Emmanuelle & Warlters, Michael, 2006, "The Marginal Cost of Public Funds in Developing Countries: An Application to 38 African Countries," CEPR Discussion Papers, Centre for Economic Policy Research, number 6007, Dec.
• Axel Dreher & Friedrich Schneider, 2006, "Corruption and the Shadow Economy: An Empirical Analysis," CREMA Working Paper Series, Center for Research in Economics, Management and the Arts (CREMA), number 2006-01, Jan.
• Justina A.V. Fischer & Benno Torgler, 2006, "Does Envy Destroy Social Fundamentals? The Impact of Relative Income Position on Social Capital," CREMA Working Paper Series, Center for Research in Economics, Management and the Arts (CREMA), number 2006-04, Jan.
• Lars P. Feld & Bruno S. Frey, 2006, "Tax Compliance as the Result of a Psychological Tax Contract: The Role of Incentives and Responsive Regulation," CREMA Working Paper Series, Center for Research in Economics, Management and the Arts (CREMA), number 2006-10, Apr.
• Bruno S. Frey & Benno Torgler, 2006, "Tax Morale and Conditional Cooperation," CREMA Working Paper Series, Center for Research in Economics, Management and the Arts (CREMA), number 2006-11, Apr.
• Lars P. Feld & Bruno S. Frey, 2006, "Tax Evasion in Switzerland: The Roles of Deterrence and Tax Morale," CREMA Working Paper Series, Center for Research in Economics, Management and the Arts (CREMA), number 2006-13, Apr.
• Lars P. Feld & Bruno S. Frey & Benno Torgler, 2006, "Rewarding Honest Taxpayers? Evidence on the Impact of Rewards from Field Experiments," CREMA Working Paper Series, Center for Research in Economics, Management and the Arts (CREMA), number 2006-16, Apr.
• Acemoglu, D. & Ticchi, D. & Vindigni, A., 2006, "Emergence and Persistence of Inefficient States," Papers, Princeton University, Research Program in Political Economy, number 12-02-2006, Dec.
• Nauro F. Campos & Francesco Giovannoni, 2006, "Lobbying, Corruption and Political Influence," CEDI Discussion Paper Series, Centre for Economic Development and Institutions(CEDI), Brunel University, number 06-14, Sep.
• Bayer, Ralph-C., 2006, "A contest with the taxman - the impact of tax rates on tax evasion and wastefully invested resources," European Economic Review, Elsevier, volume 50, issue 5, pages 1071-1104, July.
• Torgler, Benno, 2006, "The importance of faith: Tax morale and religiosity," Journal of Economic Behavior & Organization, Elsevier, volume 61, issue 1, pages 81-109, September.
• Desai, Mihir A. & Dharmapala, Dhammika, 2006, "Corporate tax avoidance and high-powered incentives," Journal of Financial Economics, Elsevier, volume 79, issue 1, pages 145-179, January.
• Alm, James & Torgler, Benno, 2006, "Culture differences and tax morale in the United States and in Europe," Journal of Economic Psychology, Elsevier, volume 27, issue 2, pages 224-246, April.
• Koziarivska Larysa & Oliinyk Andrii, 2006, "Effects of the 2004 Personal Income Tax System Reform on the Shadow Sector in Ukraine," EERC Working Paper Series, EERC Research Network, Russia and CIS, number 06-08e, Dec.
• Bosch, Mariano, 2006, "Job creation and job destruction in the presence of informal labour markets," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 19785, Nov.
• Sanchez-Villalba, Miguel, 2006, "Anti-evasion auditing policy in the presence of common income shocks," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 6543, Feb.
• Fischer, Justina A. V. & Torgler, Benno, 2006, "Does envy destroy social fundamentals? The impact of relative income position on social capital," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 6640, Feb.
• Richard J. Cebula, 2006, "A Preliminary Analysis of the Presidential Approval Rating," Chapters, Edward Elgar Publishing, chapter 16, in: Attiat F. Ott & Richard J. Cebula, "The Elgar Companion to Public Economics".
• Odd-Helge Fjeldstad, 2006, "Corruption in Tax Administration: Lessons from Institutional Reforms in Uganda," Chapters, Edward Elgar Publishing, chapter 17, in: Susan Rose-Ackerman, "International Handbook on the Economics of Corruption".
• Sour, Laura, 2006, "Cumplimiento fiscal y bienes públicos. ¿Son realmente compatibles?," El Trimestre Económico, Fondo de Cultura Económica, volume 73, issue 292, pages 863-880, octubre-d, DOI: http://dx.doi.org/10.20430/ete.v73i.
• James Alm & Jorge Martinez‐Vazque & Benno Torgler, 2006, "Russian attitudes toward paying taxes – before, during, and after the transition," International Journal of Social Economics, Emerald Group Publishing Limited, volume 33, issue 12, pages 832-857, December, DOI: 10.1108/03068290610714670.
• Rudiger Ahrend & Carlos Winograd, 2006, "The Political Economy of Mass Privatisation and Imperfect Taxation: Winners and Losers," Documents de recherche, Centre d'Études des Politiques Économiques (EPEE), Université d'Evry Val d'Essonne, number 06-02.
• Marc-Arthur Diaye & Gleb Koshevoy, 2006, "Black Market, Labor Demand and Tax Evasion," Documents de recherche, Centre d'Études des Politiques Économiques (EPEE), Université d'Evry Val d'Essonne, number 06-04.
• Jan Hanousek & Filip Palda, 2006, "Estimating the Evolution of Tax Evasion: A Markov Chain Analysis Applied to the Czech Republic (in Czech)," Czech Journal of Economics and Finance (Finance a uver), Charles University Prague, Faculty of Social Sciences, volume 56, issue 3-4, pages 127-151, March.
• Nauro F. Campos & Roman Horváth, 2006, "Reform Redux: Measurement, Determinants and Reversals," Working Papers IES, Charles University Prague, Faculty of Social Sciences, Institute of Economic Studies, number 2006/16, Apr, revised Apr 2006.
• Benno Torgler & Justina A.V. Fischer, 2006, "Does Envy Destroy Social Fundamentals? The Impact of Relative Income Position on Social Capital," Working Papers, Fondazione Eni Enrico Mattei, number 2006.38, Feb.
• Marco Bassetto & Christopher Phelan, 2006, "Tax riots," Working Paper Series, Federal Reserve Bank of Chicago, number WP-06-04.
• Carlos Winograd & Rudiger Ahrend, 2006, "The political economy of mass privatisation and imperfect taxation : Winners and loosers," Post-Print, HAL, number halshs-00754185, Jan, DOI: 10.1007/s11127-006-6499-8.
• Mária Lackó, 2006, "Tax Rates with Corruption: Labour-market Effects. Empirical Cross-country Comparisons on OECD Countries," KRTK-KTI WORKING PAPERS, Institute of Economics, Centre for Economic and Regional Studies, number 0604, May, revised 15 May 2006.
• Kolm, Ann-Sofie & Larsen, Birthe, 2006, "Does Tax Evasion Affect Unemployment and Educational Choice?," Working Papers, Copenhagen Business School, Department of Economics, number 12-2003, Nov.
• Mirco, Tonin, 2006, "The Effects of the Minimum Wage in an Economy with Tax Evasion," Seminar Papers, Stockholm University, Institute for International Economic Studies, number 747, Sep.
• Barth, Erling & Cappelen, Alexander W. & Ognedal, Tone, 2006, "Fair Tax Evasion," Memorandum, Oslo University, Department of Economics, number 07/2006, Apr.
• Razzolini, Tiziano, 2006, "Study on labor supply when tax evasion is an option with Box-Cox functional forms and random parameters," Memorandum, Oslo University, Department of Economics, number 25/2006, Dec.
• Engström, Per & Holmlund, Bertil, 2006, "Tax Evasion and Self-Employment in a High-Tax Country: Evidence from Sweden," Working Paper Series, Uppsala University, Department of Economics, number 2006:12, May.
• Thiess Buettner & Michael Overesch & Ulrich Schreiber & Georg Wamser, 2006, "The Impact of Thin-Capitalization Rules on Multinationals' Financing and Investment Decisions," Working Papers, University of Kentucky, Institute for Federalism and Intergovernmental Relations, number 2006-06, Sep.
• Ali ÇELİKKAYA & Hüseyin GÜRBÜZ, 2006, "Mükelleflerin vergiye gönüllü uyumunu etkileyen faktörlerin analizi: Bir alan çalışması," Iktisat Isletme ve Finans, Bilgesel Yayincilik, volume 21, issue 247, pages 122-139.
• Sang-Ho Lee, 2006, "Tax Evasion and Monopoly Output Decisions Revisited: Strategic Firm Behavior," International Journal of Business and Economics, School of Management Development, Feng Chia University, Taichung, Taiwan, volume 5, issue 1, pages 83-92, April.
• Maurizio Bovi, 2006, "The Cyclical Behavior of Shadow and Regular Employment," ISAE Working Papers, ISTAT - Italian National Institute of Statistics - (Rome, ITALY), number 62, Jan.
• Dreher, Axel & Schneider, Friedrich, 2006, "Corruption and the Shadow Economy: An Empirical Analysis," IZA Discussion Papers, IZA Network @ LISER, number 1936, Jan.
• Campos, Nauro F. & Horváth, Roman, 2006, "Reform Redux: Measurement, Determinants and Reversals," IZA Discussion Papers, IZA Network @ LISER, number 2093, Apr.
• Torgler, Benno & Schneider, Friedrich, 2006, "What Shapes Attitudes Toward Paying Taxes? Evidence from Multicultural European Countries," IZA Discussion Papers, IZA Network @ LISER, number 2117, May.
• Goerke, Laszlo, 2006, "Corporate and Personal Income Tax Declarations," IZA Discussion Papers, IZA Network @ LISER, number 2239, Jul.
• Campos, Nauro F. & Giovannoni, Francesco, 2006, "Lobbying, Corruption and Political Influence," IZA Discussion Papers, IZA Network @ LISER, number 2313, Sep.
• Schneider, Friedrich, 2006, "Shadow Economies and Corruption All Over the World: What Do We Really Know?," IZA Discussion Papers, IZA Network @ LISER, number 2315, Sep.
• K. L. Glen Ueng & C. C. Yang, 2006, "Tax Evasion and Government Size - A Micro-Political Theory," Journal of Economics and Management, College of Business, Feng Chia University, Taiwan, volume 2, issue 1, pages 1-20, January.
• Axel Dreher & Friedrich G. Schneider, 2006, "Corruption and the shadow economy: An empirical analysis," Economics working papers, Department of Economics, Johannes Kepler University Linz, Austria, number 2006-03, Jan.
• Fatih Savasan & Friedrich G. Schneider, 2006, "What determines informal hiring? Evidence from the Turkish textile sector," Economics working papers, Department of Economics, Johannes Kepler University Linz, Austria, number 2006-04, Jun.
• Friedrich G. Schneider & Benno Torgler, 2006, "What shapes attitudes toward paying taxes? Evidence from multicultural european countries," Economics working papers, Department of Economics, Johannes Kepler University Linz, Austria, number 2006-08, Jul.
• Lars Gläser & Martin Halla, 2006, "Die EU-Zinsenrichtlinie: Ein Schuss in den Ofen?," Economics working papers, Department of Economics, Johannes Kepler University Linz, Austria, number 2006-14, Aug.
• Friedrich G. Schneider, 2006, "Shadow Economies and Corruption all over the World: What do we really know?," Economics working papers, Department of Economics, Johannes Kepler University Linz, Austria, number 2006-17, Sep.
• Jan Schnellenbach, 2006, "Tax Morale and the Taming of Leviathan," Constitutional Political Economy, Springer, volume 17, issue 2, pages 117-132, June, DOI: 10.1007/s10602-006-0001-y.
• Rudiger Ahrend & Carlos Winograd, 2006, "The political economy of mass privatisation and imperfect taxation: Winners and loosers," Public Choice, Springer, volume 126, issue 1, pages 201-224, January, DOI: 10.1007/s11127-006-6499-8.
• Axel Dreher & Friedrich Schneider, 2006, "Corruption and the Shadow Economy: An Empirical Analysis," KOF Working papers, KOF Swiss Economic Institute, ETH Zurich, number 06-123, Jan, DOI: 10.3929/ethz-a-005118325.
• Lackó, Mária, 2006, "Az adóráták és a korrupció hatásai a munkapiacra. Keresztmetszeti összehasonlító elemzés az OECD-országokon
  [The effects of tax rates and corruption on the labour market. A cross-sectional comparative analysis of the OECD countries]," Közgazdasági Szemle (Economic Review - monthly of the Hungarian Academy of Sciences), Közgazdasági Szemle Alapítvány (Economic Review Foundation), volume 0, issue 11, pages 961-985.
• Volodymyr Bilotkach, 2006, "A Tax Evasion - Bribery Game: Experimental Evidence from Ukraine," European Journal of Comparative Economics, Cattaneo University (LIUC), volume 3, issue 1, pages 31-49, June.
• Traxler, Christian, 2006, "Voting over Taxes: The Case of Tax Evasion," Discussion Papers in Economics, University of Munich, Department of Economics, number 1188, Sep.
• Traxler, Christian, 2006, "Social Norms and Conditional Cooperative Taxpayers," Discussion Papers in Economics, University of Munich, Department of Economics, number 1202, Sep.
• Thierry Warin & André Fourçans, 2006, "Can Tax Competition Lead to a Race to the Bottom in Europe? A Skeptical View," Middlebury College Working Paper Series, Middlebury College, Department of Economics, number 0604, Mar.
• Dan Anderberg, 2006, "A Dynamic Model of the Black Economy," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, volume 61, issue 4, pages 447-461, February.
• Andrea Gebauer & Chang Woon Nam & Rüdiger Parsche, 2006, "VAT Evasion and Its Consequences for Macroeconomic Clearing in the EU," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, volume 61, issue 4, pages 462-487, February.
• Ratbek Dzhumashev, 2006, "Public Goods, Corruption And Growth???," Monash Economics Working Papers, Monash University, Department of Economics, number 15/06, Aug.
• Joseph G. Eisenhauer, 2006, "Audit Lags and Taxpayer Compliance: A Simple Intertemporal Model," Journal of Economic Insight, Missouri Valley Economic Association, volume 32, issue 2, pages 45-59.
• Joel Slemrod & John D. Wilson, 2006, "Tax Competition With Parasitic Tax Havens," NBER Working Papers, National Bureau of Economic Research, Inc, number 12225, May.
• Andrew B. Bernard & J. Bradford Jensen & Peter K. Schott, 2006, "Transfer Pricing by U.S.-Based Multinational Firms," NBER Working Papers, National Bureau of Economic Research, Inc, number 12493, Aug.
• Daron Acemoglu & Davide Ticchi & Andrea Vindigni, 2006, "Emergence and Persistence of Inefficient States," NBER Working Papers, National Bureau of Economic Research, Inc, number 12748, Dec.
• Junmin Wan, 2006, "The Incentive to Declare Taxes and Tax Revenue: The Lottery Receipt Experiment in China," Discussion Papers in Economics and Business, Osaka University, Graduate School of Economics, number 06-25, Sep.

2005

• Francesco Busato & Bruno Chiarini & Pasquale de Angelis & Elisabetta Marzano, 2005, "Capital Subsidies and the Underground Economy," Economics Working Papers, Department of Economics and Business Economics, Aarhus University, number 2005-10, Jul.
• Gandelman, Nestor, 2005, "Community Tax Evasion Models: A Stochastic Dominance Test," Journal of Applied Economics, Universidad del CEMA, volume 8, issue 2, pages 1-19, November, DOI: 10.22004/ag.econ.37120.
• Benno Torgler & James Alm & Jorge Martinez-Vazquez, 2005, "Russian Attitudes Toward Paying Taxes – Before, During, and After the Transition (2005)," International Center for Public Policy Working Paper Series, at AYSPS, GSU, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University, number paper0518, Sep.
• Benno Torgler & Jorge Martinez-Vazquez, 2005, "The Evolution of Tax Morale in Modern Spain (2005)," International Center for Public Policy Working Paper Series, at AYSPS, GSU, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University, number paper0521, Dec.
• Konstantin Pashev, 2005, "Tax Corruption: Stimuli and Restraints," Economic Thought journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 3, pages 60-87.
• Konstantin Pashev, 2005, "Tax Corruption Drivers and Deterrents: Lessons from Bulgaria," Economic Thought journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 7, pages 130-155.
• Naomi E. Feldman & Joel Slemrod, 2005, "Estimating Tax Noncompliance with Evidence from Unaudited," Working Papers, Ben-Gurion University of the Negev, Department of Economics, number 0515.
• Trevor Breusch, 2005, "Australia's Cash Economy: Are the Estimates Credible?," The Economic Record, The Economic Society of Australia, volume 81, issue 255, pages 394-403, December, DOI: 10.1111/j.1475-4932.2005.00277.x.
• Maurizio Bovi, 2005, "The Dark, and Independent, Side of the Italian Labour Market," LABOUR, CEIS, volume 19, issue 4, pages 721-748, December, DOI: 10.1111/j.1467-9914.2005.00319.x.
• Werner Güth & Sabine Strauß & Matthias Sutter, 2005, "Tax Evasion And State Productivity—An Experimental Study," Metroeconomica, Wiley Blackwell, volume 56, issue 1, pages 85-100, February, DOI: 10.1111/j.1467-999X.2005.00208.x.
• Marisa Ratto & Richard Thomas & David Ulph, 2005, "Tax Compliance as a Social Norm and the Deterrent Effect of Investigations," The Centre for Market and Public Organisation, The Centre for Market and Public Organisation, University of Bristol, UK, number 05/127, Jul.
• Néstor Gandelman, 2005, "Community tax evasion models: A stochastic dominance test," Journal of Applied Economics, Universidad del CEMA, volume 8, pages 279-297, November.
• Stefan Bach & Giacomo Corneo & Viktor Steiner, 2006, "Top Incomes and Top Taxes in Germany," CESifo Working Paper Series, CESifo, number 1641.
• Axel Dreher & Friedrich Schneider, 2006, "Corruption and the Shadow Economy: An Empirical Analysis," CESifo Working Paper Series, CESifo, number 1653.
• Kjetil Bjorvatn & Gaute Torsvik & Bertil Tungodden, 2005, "How Middle-men can Undermine Anti-corruption Reforms," CMI Working Papers, CMI (Chr. Michelsen Institute), Bergen, Norway, number WP 2005: 1.
• Odd-Helge Fjeldstad, 2005, "Corruption in Tax Administration: Lessons from Institutional Reforms in Uganda," CMI Working Papers, CMI (Chr. Michelsen Institute), Bergen, Norway, number WP 2005: 10.
• Carlos Arango A. & Martha Misas A. & Enrique L�pez, 2005, "Econom�A Subterr�Nea En Colombia 1976-2003: Una Medici�N A Partir De La Demanda De Efectivo," Borradores de Economia, Banco de la Republica, number 2396, May.
• Natasha AVENDANO GARCIA, 2005, "Evasión en el impuesto a renta de personas natuales: Colombia 1970 - 1999," Archivos de Economía, Departamento Nacional de Planeación, number 2648, Oct.
• Darwin Marcelo Gordillo & Natalia Ariza Ram�rez, 2005, "Evolución de los resultados de la educación en Colombia (1997 - 2003)," Archivos de Economía, Departamento Nacional de Planeación, number 2659, Jul.
• Benno Torgler & Friedrich Schneider, 2005, "What Shapes the Attitudes Towards Paying Taxes? Evidence from Switzerland, Belgium and Spain," CREMA Working Paper Series, Center for Research in Economics, Management and the Arts (CREMA), number 2005-06, Feb.
• Benno Torgler & Jan Werner, 2005, "Fiscal Autonomy and Tax Morale: Evidence from Germany," CREMA Working Paper Series, Center for Research in Economics, Management and the Arts (CREMA), number 2005-07, Feb.
• Friedrich Schneider, 2005, "Shadow Economies of 145 Countries all over the World: What Do We Really Know?," CREMA Working Paper Series, Center for Research in Economics, Management and the Arts (CREMA), number 2005-13, Jun.
• James Alm & Jorge Martinez-Vazquez & Benno Torgler, 2005, "Russian Attitudes Toward Paying Taxes ? Before, During, and After the Transition," CREMA Working Paper Series, Center for Research in Economics, Management and the Arts (CREMA), number 2005-27, Sep.
• Benno Torgler & Christoph A. Schaltegger, 2005, "Tax Morale and Fiscal Policy," CREMA Working Paper Series, Center for Research in Economics, Management and the Arts (CREMA), number 2005-30, Nov.
• Jorge Martinz-Vazquez & Benno Torgler, 2005, "The Evolution of Tax Morale in Modern Spain," CREMA Working Paper Series, Center for Research in Economics, Management and the Arts (CREMA), number 2005-33, Dec.
• Stefan Bach & Giacomo Corneo & Viktor Steiner, 2005, "Top Incomes and Top Taxes in Germany," Discussion Papers of DIW Berlin, DIW Berlin, German Institute for Economic Research, number 532.
• Frederiksen, Anders & Graversen, Ebbe Krogh & Smith, Nina, 2005, "Tax evasion and work in the underground sector," Labour Economics, Elsevier, volume 12, issue 5, pages 613-628, October.
• Schneider, Friedrich, 2005, "Shadow economies around the world: what do we really know?," European Journal of Political Economy, Elsevier, volume 21, issue 3, pages 598-642, September.
• Auriol, Emmanuelle & Warlters, Michael, 2005, "Taxation base in developing countries," Journal of Public Economics, Elsevier, volume 89, issue 4, pages 625-646, April.
• Crocker, Keith J. & Slemrod, Joel, 2005, "Corporate tax evasion with agency costs," Journal of Public Economics, Elsevier, volume 89, issue 9-10, pages 1593-1610, September.
• Marie-Claire Villeval & Bernard Fortin & Guy Lacroix, 2005, "Tax Evasion and Social Interactions," Working Papers, Groupe d'Analyse et de Théorie Economique Lyon St-Etienne (GATE Lyon St-Etienne), Université de Lyon, number 0410, Nov.
• Carlo V Fiorio & Francesco D'Amuri, 2005, "Workers' Tax Evasion in Italy," Giornale degli Economisti, GDE (Giornale degli Economisti e Annali di Economia), Bocconi University, volume 64, issue 2-3, pages 247-270, November.
• Hibbs Jr., Douglas A. & Piculescu, Violeta, 2005, "Tax Toleration and Tax Compliance: How Government Affects the Propensity of Firms to Enter the Uno¢ cial Economy," Working Papers in Economics, University of Gothenburg, Department of Economics, number 173, Aug, revised 18 Jun 2009.
• Hammar, Henrik & Jagers, Sverker & Nordblom, Katarina, 2005, "Tax Evasion and the Importance of Trust," Working Papers in Economics, University of Gothenburg, Department of Economics, number 179, Sep.
• Jørgensen, Øystein & Ognedal, Tone & Strøm, Steinar, 2005, "Labor supply when tax evasion is an option," Memorandum, Oslo University, Department of Economics, number 06/2005, Apr.
• Due-Andresen, Kari, 2005, "Tax evasion and labour supply in Norway in 2003: Structural models versus flexible functional form models," Memorandum, Oslo University, Department of Economics, number 11/2005, May.
• Ognedal, Tone & Barth, Erling, 2005, "Unreported Labour," Memorandum, Oslo University, Department of Economics, number 28/2005, Nov.
• Kolm, Ann-Sofie & Nielsen, Søren Bo, 2005, "Under-reporting of Income and Labor Market Performance," Research Papers in Economics, Stockholm University, Department of Economics, number 2005:5, Jun.
• Inés Macho Stadler & David Perez-Castrillo, 2005, "Optimal inspection policy and income-tax compliance," Hacienda Pública Española / Review of Public Economics, IEF, volume 173, issue 2, pages 9-45, June.
• Barth, Erling & Ognedal, Tone, 2005, "Unreported Labour," IZA Discussion Papers, IZA Network @ LISER, number 1893, Dec.
• Martin Halla & Friedrich G. Schneider, 2005, "Taxes and Benefits: Two Distinct Options to Cheat on the State?," Economics working papers, Department of Economics, Johannes Kepler University Linz, Austria, number 2005-05, Aug.
• Benno Torgler & Friedrich Schneider, 2005, "Attitudes Towards Paying Taxes in Austria: An Empirical Analysis," Empirica, Springer;Austrian Institute for Economic Research;Austrian Economic Association, volume 32, issue 2, pages 231-250, June, DOI: 10.1007/s10663-004-8328-y.
• Sven Stöwhase, 2005, "Asymmetric Capital Tax Competition with Profit Shifting," Journal of Economics, Springer, volume 85, issue 2, pages 175-196, August, DOI: 10.1007/s00712-005-0131-0.
• Werner Güth & Vittoria Levati & Rupert Sausgruber, 2005, "Tax morale and (de-)centralization: An experimental study," Public Choice, Springer, volume 125, issue 1, pages 171-188, July, DOI: 10.1007/s11127-005-3414-7.
• Axel Dreher & Lars Siemers, 2005, "The Intriguing Nexus Between Corruption and Capital Account Restrictions," KOF Working papers, KOF Swiss Economic Institute, ETH Zurich, number 05-113, Nov, DOI: 10.3929/ethz-a-005104867.
• Sanjit Dhami & Ali al-Nowaihi, 2005, "Why Do People Pay Taxes? Prospect Theory Versus Expected Utility Theory," Discussion Papers in Economics, Division of Economics, School of Business, University of Leicester, number 05/23, Nov, revised Aug 2006.
• M E Haque & R Kneller, 2005, "Corruption Clubs: Endogenous Thresholds in Corruption and Development," Centre for Growth and Business Cycle Research Discussion Paper Series, Economics, The University of Manchester, number 67.
• M. Emranul Haque & Richard Kneller, 2005, "Corruption Clubs: Endogenous Thresholds in Corruption and Development," Economics Discussion Paper Series, Economics, The University of Manchester, number 0544.
• Janine L. F. Wilson & Steven Sheffrin, 2005, "Understanding Surveys of Taxpayer Honesty," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, volume 61, issue 2, pages 256-274, July.
• Shih-Ying Wu & Mei-Jane Teng, 2005, "Determinants of Tax Compliance - A Cross-Country Analysis," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, volume 61, issue 3, pages 393-417, November.
• Benno Torgler, 2005, "A Knight without a Sword?. The Effects of Audit Courts on Tax Morale," Journal of Institutional and Theoretical Economics (JITE), Mohr Siebeck, Tübingen, volume 161, issue 4, pages 735-760, December.
• Dean Yang, 2005, "Integrity for Hire: An Analysis of a Widespread Program for Combating Customs Corruption," Working Papers, Research Seminar in International Economics, University of Michigan, number 525.
• Kalina Koleva, 2005, "A la recherche de l'administration fiscale optimale : l'approche par les coûts d'efficience," Cahiers de la Maison des Sciences Economiques, Université Panthéon-Sorbonne (Paris 1), number r05050, Jul.
• Mihir A. Desai & Dhammika Dharmapala, 2005, "Corporate Tax Avoidance and Firm Value," NBER Working Papers, National Bureau of Economic Research, Inc, number 11241, Apr.
• A. Mitchell Polinsky & Steven Shavell, 2005, "The Theory of Public Enforcement of Law," NBER Working Papers, National Bureau of Economic Research, Inc, number 11780, Nov.
• Edvard Johansson, 2005, "An estimate of self-employment income underreporting in Finland," Nordic Journal of Political Economy, Nordic Journal of Political Economy, volume 31, pages 99-109.
• Friedrich Schneider & Christina Burger, 2005, "Formal and Informal Labour Markets: Challenges and Policy in the Central and Eastern European New EU Members and Candidate Countries," CESifo Economic Studies, CESifo Group, volume 51, issue 1, pages 77-115.
• Arthur Snow & Ronald S. Warren, 2005, "Ambiguity about Audit Probability, Tax Compliance, and Taxpayer Welfare," Economic Inquiry, Western Economic Association International, volume 43, issue 4, pages 865-871, October.
• Albrecht Kauffmann, 2005, "Structural Change during Transition: Is Russia Becoming a Service Economy?," Volkswirtschaftliche Diskussionsbeiträge, Universität Potsdam, Wirtschafts- und Sozialwissenschaftliche Fakultät, number 80, Sep.
• Lipatov, Vilen, 2005, "Corporate Tax Evasion: the Case for Specialists," MPRA Paper, University Library of Munich, Germany, number 14181, May, revised Mar 2009.
• Susanu, Monica & Ioan, Viorica, 2005, "Fiscal Evasion – Principal Cause and Consequence of the Romanian Gradual Transition," MPRA Paper, University Library of Munich, Germany, number 20642, Nov.
• Ayoki, Milton & Obwona, Marios & Ogwapus, Moses, 2005, "Tax Reforms and Domestic Revenue Mobilization in Uganda," MPRA Paper, University Library of Munich, Germany, number 80328, Jan.
• Richard J. Cebula, 2005, "Historical Evidence on the Tax Evasion Impact of Government Audits and Tax Rates in the U.S," Economia Internazionale / International Economics, Camera di Commercio Industria Artigianato Agricoltura di Genova, volume 58, issue 3, pages 261-272.
• Kong-Pin & C.Y. Cyrus Chu, 2005, "Internal Control versus External Manipulation: A Model of Corporate Income Tax Evasion," RAND Journal of Economics, The RAND Corporation, volume 36, issue 1, pages 151-164, Spring.
• Francesco Busato & Bruno Chiarini & Pasquale de Angelis & Elisabetta Marzano, 2005, "Capital Subsidies and Underground Production," CELPE Discussion Papers, CELPE - CEnter for Labor and Political Economics, University of Salerno, Italy, number 96, Oct.
• A. Mitchell Polinsky & Steven Shavell, 2005, "The Theory of Public Enforcement of Law," Discussion Papers, Stanford Institute for Economic Policy Research, number 05-004, Oct.
• Birol Karakurt, 2005, "Sermaye Kaçışı Problemi Karşısında Değişen Vergileme Anlayışı," Sosyoekonomi Journal, Sosyoekonomi Society, issue 2005-2.
• Sudipta Basu, 2005, "Discussion of “Conditional and UnconditionalConservatism: Concepts and Modeling”," Review of Accounting Studies, Springer, volume 10, issue 2, pages 311-321, September, DOI: 10.1007/s11142-005-1533-5.
• Knut R. Wangen, 2005, "An Expenditure Based Estimate of Britain's Black Economy Revisited," Discussion Papers, Statistics Norway, Research Department, number 414, Apr.
• Era Dabla‐Norris & Andrew Feltenstein, 2005, "The underground economy and its macroeconomic consequences," Journal of Economic Policy Reform, Taylor & Francis Journals, volume 8, issue 2, pages 153-174, DOI: 10.1080/13841280500086388.
• Néstor Gandelman, 2005, "Community Tax Evasion Models: A Stochastic Dominance Test," Journal of Applied Economics, Taylor & Francis Journals, volume 8, issue 2, pages 279-297, November, DOI: 10.1080/15140326.2005.12040629.
• Galbiati, R. & Vertova, P., 2005, "Law and Behaviours in Social Dilemmas : Testing the Effect of Obligations on Cooperation," Discussion Paper, Tilburg University, Center for Economic Research, number 2005-56.
• Galbiati, R. & Vertova, P., 2005, "Law and Behaviours in Social Dilemmas : Testing the Effect of Obligations on Cooperation," Other publications TiSEM, Tilburg University, School of Economics and Management, number 14b8e7c7-ea67-4717-9c45-0.
• Tracy Oliver & Scott Bartley, 2005, "Tax system complexity and compliance costs — some theoretical considerations," Economic Roundup, The Treasury, Australian Government, issue 3, pages 53-68, September.
• Juan Carlos Molero & Francesc Pujol, 2005, "Walking inside the Potential Tax Evader's Mind," Faculty Working Papers, School of Economics and Business Administration, University of Navarra, number 01/05, Jan.
• Roberto Galbiati & Pietro Vertova, 2005, "Law and Behaviours in Social Dilemmas: Testing the Effect of Obligations on Cooperation," Labsi Experimental Economics Laboratory University of Siena, University of Siena, number 001, Apr.
• Maxim Bouev, 2005, "State Regulations, Job Search and Wage Bargaining: A Study in the Economics of the Informal Sector," William Davidson Institute Working Papers Series, William Davidson Institute at the University of Michigan, number wp764, Apr.
• Edward Christie & Mario Holzner, 2005, "Household Tax Compliance in Albania," wiiw Research Reports, The Vienna Institute for International Economic Studies, wiiw, number 316, Apr.
• Trevor Breusch, 2005, "Estimating the Underground Economy using MIMIC Models," Econometrics, University Library of Munich, Germany, number 0507003, Jul, revised 15 Dec 2005.
• Maurizio Bovi, 2005, "The Dark, and Independent, Side of the Italian Labour Market," Labor and Demography, University Library of Munich, Germany, number 0504003, Apr.
• Maurizio Bovi, 2005, "The Cyclical Behaviour of Shadow and Regular Employment," Labor and Demography, University Library of Munich, Germany, number 0507011, Jul.
• Edgar L. Feige, 2005, "A Re-Examination of the 'Underground Economy' in the United States; A Comment on Tanzi," Macroeconomics, University Library of Munich, Germany, number 0501021, Jan.
• Edgar L. Feige, 2005, "Overseas Holdings Of U.S.Currency And The Underground Economy," Macroeconomics, University Library of Munich, Germany, number 0501022, Jan.
• Edgar L. Feige & Robert T. McGee, 2005, "Sweden'S Laffer Curve: Taxation And The Unobserved Economy," Macroeconomics, University Library of Munich, Germany, number 0501023, Jan.
• Edgar L. Feige, 2005, "The Underground Economy And The Currency Enigma," Macroeconomics, University Library of Munich, Germany, number 0502004, Feb.
• Edgar L. Feige, 2005, "The Underground Wealth Of Nations: Commentary On 'The Other Path'," Macroeconomics, University Library of Munich, Germany, number 0502010, Feb.
• Edgar L. Feige, 2005, "The Anatomy Of The Underground Economy," Macroeconomics, University Library of Munich, Germany, number 0502011, Feb.